Welcome to our current edition of The quarter close.
The quarter close has the latest updates and timely reminders to help you navigate your year-end reporting process with a number of hot topics, including fair value, asset impairments, pensions, valuation allowances, and more.
Here’s a preview of the topics you’ll find in this edition:
Front and center. It’s the premier event for the financial reporting community: the annual AICPA National Conference on Current SEC and PCAOB Developments. Read our highlights to find out what’s top-of-mind for the standard setters and regulators. Next, if you haven’t been following the FASB’s project on disclosure effectiveness, here’s your chance to get caught up. While the project is still in its early stages, you’ll want to get involved in the dialogue.
Accounting hot topics. We’re sending you into the new year armed with insights on a number of hot topics, including fair value, asset impairments, pensions, valuation allowances, and more. And, with no resolution in sight to the Eurozone debt crisis, we explore how the uncertainty could affect you.
Hot off the press. Quick action from the FASB has narrowed the scope of next year’s offsetting disclosures. Get the details here. We also summarize the EITF’s latest solution to a complex foreign currency issue and check in on COSO’s internal control framework refresh.
Lots more. We discuss what’s on the horizon for standard setting, provide timely advice on MD&A, take stock of the global audit policy debate, and more.
Download The quarter close: Fourth quarter 2012 to read the full report.
View back issues of The quarter close.
See also The quarter close - Directors edition, designed to keep directors informed about the latest accounting and financial reporting issues. We create this version specifically for audit committee members and financial experts.